Revenue eBrief No. 223/19

23 December 2019

Guidelines for requesting Mutual Agreement Procedure (“MAP”) assistance in Ireland

Tax and Duty Manual Part 35-02-08 - Guidelines for requesting Mutual Agreement Procedure (“MAP”) assistance in Ireland - has been amended to reflect the ratification in Ireland of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”), which entered into force for Ireland on 1 May 2019.

The MLI operates to modify Ireland's Double Taxation Agreements (“DTAs”) in accordance with the final positions adopted by Ireland and its treaty partner on ratification of the MLI.